{"id":11304,"date":"2024-12-20T00:00:00","date_gmt":"2024-12-19T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/experts-comptables-precisions-autour-de-la-spfpl\/"},"modified":"2024-12-20T00:00:00","modified_gmt":"2024-12-19T23:00:00","slug":"experts-comptables-precisions-autour-de-la-spfpl","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/experts-comptables-precisions-autour-de-la-spfpl\/","title":{"rendered":"Experts-comptables\u202f: pr\u00e9cisions autour de la SPFPL"},"content":{"rendered":"<p>Les experts-comptables peuvent se regrouper en soci\u00e9t\u00e9s de participation financi\u00e8re des professions lib\u00e9rales (SPFPL) afin de mettre en commun leurs moyens et de profiter de plusieurs avantages organisationnels ou m\u00eame fiscaux. Pr\u00e9cisions sur ce mode de regroupement\u2026<\/p>\n<h2>Soci\u00e9t\u00e9s de participation financi\u00e8re des professions lib\u00e9rales\u202f: des d\u00e9tails pour le monde du chiffre<\/h2>\n<p>Les soci\u00e9t\u00e9s de participation financi\u00e8re des professions lib\u00e9rales (SPFPL) sont des structures cr\u00e9\u00e9es pour d\u00e9tenir des participations dans d&#8217;autres structures exer\u00e7ant une ou plusieurs professions lib\u00e9rales r\u00e9glement\u00e9es.<\/p>\n<p>Elles n\u2019exercent pas elles-m\u00eames directement d\u2019activit\u00e9 lib\u00e9rale, mais vont encadrer les soci\u00e9t\u00e9s dans lesquelles elles d\u00e9tiennent des participations.<\/p>\n<p>Des pr\u00e9cisions sont apport\u00e9es quant au recours \u00e0 ce type de structures pour les experts-comptables.<\/p>\n<p>En ce qui concerne les personnes et entit\u00e9s qui peuvent se regrouper en SPFPL, \u00e9taient concern\u00e9s\u202f:<\/p>\n<ul>\n<li>les professionnels de l\u2019expertise comptable\u202f;<\/li>\n<li>les soci\u00e9t\u00e9s d\u2019expertise comptable\u202f;<\/li>\n<li>les associations de gestion et de comptabilit\u00e9.<\/li>\n<\/ul>\n<p>Afin que cette liste soit plus exhaustive, sont dor\u00e9navant ajout\u00e9es les soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral d\u2019expertise comptable.<\/p>\n<p>Il est \u00e9galement pr\u00e9cis\u00e9 qu\u2019un certain nombre de d\u00e9marches relatives \u00e0 ces soci\u00e9t\u00e9s peuvent dor\u00e9navant \u00eatre effectu\u00e9es aupr\u00e8s du comit\u00e9 d\u00e9partemental de l\u2019ordre, \u00e0 savoir\u202f:<\/p>\n<ul>\n<li>l\u2019inscription de la soci\u00e9t\u00e9 sur la liste sp\u00e9ciale de l\u2019ordre\u202f;<\/li>\n<li>la d\u00e9signation d\u2019un mandataire commun lors de la constitution de la soci\u00e9t\u00e9\u202f;<\/li>\n<li>la d\u00e9claration de tout changement dans la situation d\u00e9clar\u00e9e de la soci\u00e9t\u00e9\u202f;<\/li>\n<li>l\u2019envoi de documents relatifs \u00e0 l\u2019\u00e9tat de la composition du capital social, aux droits de vote aff\u00e9rents et \u00e0 la mise \u00e0 jour des statuts en cas de changement dans l\u2019ann\u00e9e pr\u00e9c\u00e9dente\u202f;<\/li>\n<li>l\u2019information de la dissolution de la soci\u00e9t\u00e9\u202f; l\u2019information de la cl\u00f4ture des op\u00e9rations de liquidation.<\/li>\n<\/ul>\n<p>Le comit\u00e9 d\u00e9partemental de l\u2019ordre se voit \u00e9galement confier le pouvoir d\u2019initier des contr\u00f4les des SPFPL quant \u00e0 leur respect des dispositions l\u00e9gislatives et r\u00e9glementaires qui r\u00e9gissent la composition de leur capital et l&#8217;\u00e9tendue de leurs activit\u00e9s. Ces contr\u00f4les doivent \u00eatre effectu\u00e9s a minima tous les 4 ans.<\/p>\n<p>Le comit\u00e9 d\u00e9partemental a dor\u00e9navant le pouvoir de d\u00e9signer un nouveau liquidateur pour une SPFPL en cas d\u2019emp\u00eachement du pr\u00e9c\u00e9dent ou pour un motif grave.<\/p>\n<p>Enfin, une pr\u00e9cision est \u00e9galement apport\u00e9e concernant les SPFPL qui perdraient leur objet social\u202f: il est pr\u00e9vu un d\u00e9lai d\u2019un an de \u00ab\u202fsurvivance\u202f\u00bb afin de leur permettre de se remettre en conformit\u00e9.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050730829\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-1127 du 4 d\u00e9cembre 2024 modifiant le chapitre VI du titre III du d\u00e9cret n\u00b0 2012-432 du 30 mars 2012 relatif \u00e0 l&#8217;exercice de l&#8217;activit\u00e9 d&#8217;expertise comptable<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/experts-comptables-precisions-autour-de-la-spfpl\" target=\"_blank\" rel=\"noopener\">Experts-comptables : pr\u00e9cisions autour de la SPFPL<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_societeparticipationfinanciere.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les experts-comptables peuvent se regrouper en soci\u00e9t\u00e9s de participation financi\u00e8re des professions lib\u00e9rales (SPFPL) afin de mettre en commun leurs moyens et de profiter de plusieurs avantages organisationnels ou m\u00eame fiscaux. Pr\u00e9cisions sur ce mode de regroupement\u2026<\/p>\n","protected":false},"author":0,"featured_media":11305,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-11304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Experts-comptables\u202f: pr\u00e9cisions autour de la SPFPL - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/experts-comptables-precisions-autour-de-la-spfpl\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Experts-comptables\u202f: pr\u00e9cisions autour de la SPFPL - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les experts-comptables peuvent se regrouper en soci\u00e9t\u00e9s de participation financi\u00e8re des professions lib\u00e9rales (SPFPL) afin de mettre en commun leurs moyens et de profiter de plusieurs avantages organisationnels ou m\u00eame fiscaux. 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